The Court of Cassation, through the recent rulings no. 27267 and 21261 of 2023, established that, according to the EU principles of freedom of establishment
On 12 September 2023, the European Commission adopted a key package of initiatives to reduce tax compliance costs for large multinational companies in the European
The split through demerger, introduced by article 2506.1 of the Italian Civil Code, effective from March 22, 2023 and applicable from July 3, 2023, allows
Legislative Decree No. 19 of March 2, 2023, published in the Gazzetta Ufficiale No. 56 of March 7, 2023, implementing Directive 2019/2121/EU (hereinafter also the
Budget Law 2023 (L.197/2022 of Dec. 29, 2022) introduced an amendment to Article 110 of Presidential Decree No. 917/1986 (“TUIR”) regarding the deductibility of expenses
The 2023 Budget Law (Law No.197/2022 of December 29, 2022) introduced a new provi regarding foreign investment funds, making significant changes to Article No. 162
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